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NY N015985




September 19, 2007

CLA-2-61:RR:NC:TA:N3:356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0010; 6101.30.2010; 6201.92.2021

Ms. Maureen Shoule
J. W. Hampton, Jr. & Co., Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of men’s knit and woven jackets from China.

Dear Ms. Shoule:

In your letter dated August 16, 2007, you requested a tariff classification ruling on behalf of Samsung America, Inc. As requested, your samples will be returned.

Style C37347 is a men’s jacket constructed from 100% polyester, finely knit tricot fabric. The jacket features mesh knit lining on the front and back panels, a rib knit stand-up collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two zippered pockets below the waist; large embroidered designs on the front panels; a small embroidered design on the left sleeve; an appliqué on the right sleeve; and a rib knit bottom.

Style C37441 is a men’s jacket constructed from 100% polyester, tricot knit fabric that is brushed on the inside surface. Style C37441 features a rib knit stand-up collar; a full front opening with a zippered closure; long, raglan sleeves with rib knit cuffs; two zippered pockets below the waist; contrasting color overlays on the upper chest; embroidered designs on the sleeves, the left chest, the lower front panel and the back panel; and a rib knit bottom.

Style C87441 is a men’s jacket constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style C87441 features a self-fabric hood with a drawstring and a lining of mesh knit fabric; a full front opening with a zippered closure; long, raglan sleeves with rib knit cuffs; two pouch pockets below the waist; large embroidered appliqués on the center chest; embroidered designs on each sleeve; flocking on the pockets and the hood; an embroidered design at the rear neckline; and a rib knit bottom.

Style C97348 is a men’s baseball jacket. The front and the back panels are constructed from 100% cotton, woven corduroy fabric that is lined with knit fabric. The sleeves are constructed from 100% polyester, finely knit tricot fabric. The jacket features a hood with a drawstring and a lining of knit fabric; a full front opening with a zippered closure; long, raglan sleeves with rib knit cuffs; two zippered pockets below the waist; an embroidered design on the left chest; an appliqué on the right chest; knit fabric inserts extending from the shoulders to the sleeve cuffs; and a rib knit bottom.

The applicable subheading for Style C87441 will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% ad valorem.

The applicable subheading for Styles C37347 and C37441 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty is 28.2% ad valorem.

The woven corduroy fabric imparts the essential character to Style C97348. Consequently, the applicable subheading for Style C97348 will be 6201.92.2021, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles: of cotton: corduroy. The rate of duty is 9.4% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Styles C87441 and C97348 fall within textile category designation 334. Styles C37347 and C37441 fall within textile category designation 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member countries.

Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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